Transfer Pricing Case: No Notional Interest Adjustment on Export Receivables as Policy Applied Uniformly to AE and Non-AE.

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....TP Adjustment - addition on account of notional interest on export receivables - When the assessee is adopting the uniform policy for none charging interest on export receivable from AE and none AE and moreover the transaction with regard to sale of cut and polished diamonds has been accepted by the TPO at ALP, no notional interest was warranted. - AT....